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Zumroatun Ainiyah, Ghonimah
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Journal : Medikonis

ANALISIS DAMPAK PENERAPAN SISTEM TRANSAKSI NON TUNAI CASH MANAGEMENT SYSTEM (CMS) TERHADAP EFEKTIVITAS PENGELOLAAN KEUANGAN DI PEMERINTAH DESA WANAKARSA Safitri, Wili; Rudianti, Walid; Zumroatun Ainiyah, Ghonimah; Purbandari, Yenny
Medikonis Vol. 16 No. 2 (2025): Juli 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Tamansiswa Banjarnegara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52659/medikonis.v16i2.134

Abstract

ABSTRACT The implementation of the Cash Management System (CMS) in village government is a new practice; previously, financial management in Wanakarsa Village was conducted in cash. The enactment of Banjarnegara Regent Regulation Number 58 of 2023 mandates that transactions above five million rupiah must be conducted non-cash. This study aims to examine and analyze the impact of implementing the non-cash transaction system CMS on the effectiveness of financial management in Wanakarsa Village Government. This qualitative study uses a descriptive case study approach. Data were collected through interviews, observations, and documentation. Data analysis followed the Miles and Huberman model: data reduction, data display, and conclusion drawing. Informants consisted of five individuals: the Village Head, Village Secretary, Siskeudes operator, CMS provider bank staff, and the Head of the Community and Village Empowerment Section of Wanadadi District. The results show that the implementation of CMS in Wanakarsa Village financial management has been well accepted and properly conducted, and it is considered effective in improving efficiency, transparency, and accountability. Transactions comply with applicable regulations, though challenges remain, including infrastructure support and technical difficulties in the field that hinder transaction ease. This study encourages ongoing coordination and evaluation to ensure the system’s successful implementation, not only in Wanakarsa Village but across all village governments in Banjarnegara Regency